2000 (6) TMI 590

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....rder per : J.H. Joglekar, Member (T)]. - This is an application for condonation of delay of 65 days in filing of the appeal by the Commissioner of Customs, Jawahar Customs House. In terms of the provisions of Sec. 129A(5), the Tribunal can condone the delay if it is satisfied that there was sufficient cause for not presenting the appeal within the prescribed period. 2. The grounds given by....